“VULNERABILITY” AND ARGENTINA’S SUPREME COURT. A NEW INSTRUMENT TO EXPAND JUDICIAL REVIEW
In 2019, Argentina’s Supreme Court found an income tax provision to be unconstitutional, since it did not account for the plaintiff’s “vulnerability”. The Court ordered Congress to reform applicable tax law; in the meantime, the plaintiff –a 79-year-old retired woman– could not be required to pay in...
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Centro de Investigaciones Jurídicas y Sociales - FD - UNC - CONICET
2023
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Acceso en línea: | https://revistas.unc.edu.ar/index.php/anuariocijs/article/view/40622 |
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I10-R282-article-406222023-07-04T18:22:28Z “VULNERABILITY” AND ARGENTINA’S SUPREME COURT. A NEW INSTRUMENT TO EXPAND JUDICIAL REVIEW LA “VULNERABILIDAD” Y LA CORTE SUPREMA ARGENTINA. UN NUEVO INSTRUMENTO PARA AMPLIAR EL CONTROL JUDICIAL ETCHICHURY, HORACIO JAVIER vulnerabilidad control de constitucionalidad Corte Suprema vulnerability judicial review Supreme Court In 2019, Argentina’s Supreme Court found an income tax provision to be unconstitutional, since it did not account for the plaintiff’s “vulnerability”. The Court ordered Congress to reform applicable tax law; in the meantime, the plaintiff –a 79-year-old retired woman– could not be required to pay income tax. This open-ended notion of “vulnerability” –absent in Argentina’s Constitution and not defined by the Court’s decision– expands the judiciary’s constitutional review powers, while fostering a more detailed and more focalized legislative language. En 2019, la Corte Suprema argentina declaró inconstitucional una cláusula de la ley de impuesto a las ganancias, dado que no preveía la situación de vulnerabilidad de la accionante. La Corte ordenó al Congreso que reformara la ley aplicable; mientras tanto, quien había formulado el planteo –una mujer jubilada de 79 años– no podría ser obligada a abonar el impuesto. Esta noción abierta de “vulnerabilidad” –ausente en la Constitución Nacional y no definida en la decisión de la Corte– expande las facultades de control judicial de constitucionalidad, mientras que favorece la adopción de un lenguaje legislativo más detallado y focalizado. Centro de Investigaciones Jurídicas y Sociales - FD - UNC - CONICET 2023-05-12 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revistas.unc.edu.ar/index.php/anuariocijs/article/view/40622 Anuario del Centro de Investigaciones Jurídicas y Sociales; Núm. XXI (2023): ANUARIO XXI; 91-103 1667-6122 spa https://revistas.unc.edu.ar/index.php/anuariocijs/article/view/40622/40767 https://creativecommons.org/licenses/by-nc-sa/4.0 |
institution |
Universidad Nacional de Córdoba |
institution_str |
I-10 |
repository_str |
R-282 |
container_title_str |
Anuario del Centro de Investigaciones Jurídicas y Sociales |
language |
Español |
format |
Artículo revista |
topic |
vulnerabilidad control de constitucionalidad Corte Suprema vulnerability judicial review Supreme Court |
spellingShingle |
vulnerabilidad control de constitucionalidad Corte Suprema vulnerability judicial review Supreme Court ETCHICHURY, HORACIO JAVIER “VULNERABILITY” AND ARGENTINA’S SUPREME COURT. A NEW INSTRUMENT TO EXPAND JUDICIAL REVIEW |
topic_facet |
vulnerabilidad control de constitucionalidad Corte Suprema vulnerability judicial review Supreme Court |
author |
ETCHICHURY, HORACIO JAVIER |
author_facet |
ETCHICHURY, HORACIO JAVIER |
author_sort |
ETCHICHURY, HORACIO JAVIER |
title |
“VULNERABILITY” AND ARGENTINA’S SUPREME COURT. A NEW INSTRUMENT TO EXPAND JUDICIAL REVIEW |
title_short |
“VULNERABILITY” AND ARGENTINA’S SUPREME COURT. A NEW INSTRUMENT TO EXPAND JUDICIAL REVIEW |
title_full |
“VULNERABILITY” AND ARGENTINA’S SUPREME COURT. A NEW INSTRUMENT TO EXPAND JUDICIAL REVIEW |
title_fullStr |
“VULNERABILITY” AND ARGENTINA’S SUPREME COURT. A NEW INSTRUMENT TO EXPAND JUDICIAL REVIEW |
title_full_unstemmed |
“VULNERABILITY” AND ARGENTINA’S SUPREME COURT. A NEW INSTRUMENT TO EXPAND JUDICIAL REVIEW |
title_sort |
“vulnerability” and argentina’s supreme court. a new instrument to expand judicial review |
description |
In 2019, Argentina’s Supreme Court found an income tax provision to be unconstitutional, since it did not account for the plaintiff’s “vulnerability”. The Court ordered Congress to reform applicable tax law; in the meantime, the plaintiff –a 79-year-old retired woman– could not be required to pay income tax. This open-ended notion of “vulnerability” –absent in Argentina’s Constitution and not defined by the Court’s decision– expands the judiciary’s constitutional review powers, while fostering a more detailed and more focalized legislative language. |
publisher |
Centro de Investigaciones Jurídicas y Sociales - FD - UNC - CONICET |
publishDate |
2023 |
url |
https://revistas.unc.edu.ar/index.php/anuariocijs/article/view/40622 |
work_keys_str_mv |
AT etchichuryhoraciojavier vulnerabilityandargentinassupremecourtanewinstrumenttoexpandjudicialreview AT etchichuryhoraciojavier lavulnerabilidadylacortesupremaargentinaunnuevoinstrumentoparaampliarelcontroljudicial |
first_indexed |
2024-09-03T22:38:46Z |
last_indexed |
2024-09-03T22:38:46Z |
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